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TMI Blog2024 (2) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of supply of goods and supply of services of transportation, insurance, etc. in a CIF contract, a separate levy on the Indian importer for the supply of services by the shipping line would be in violation of Section 8 of the CGST Act. The writ petition filed by the petitioner is disposed of in the light of the judgment in the case Mohit Minerals - the petitioner would be entitled to refund of the IGST paid by it - petition disposed off. - MR. ARUN BHANSALI AND MR. NARENDRA SINGH DHADDHA, JJ. For Petitioner(s) : Mr. Sanjay Jhanwar, Senior Counsel with Mr. Wilson Joy, Adv. For Respondent(s) : Mr. R. D. Rastogi, ASG with Mr. Devesh Yadav, Adv. Mr. C. S. Sinha, Adv. Mr. Kinshuk Jain, Adv. ORDER This writ petition has been filed by the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcluding the value of the Transportation Services from the value of imported goods and thereby resulting into double taxation, as arbitrary and violative of Article 14 and 265 of Constitution of India; 5. Grant refund of the IGST paid by the petitioner till date which may become due consequential to the granting of the above prayers. 6. Quash/set aside/modify Impugned Advance Ruling No.RAJ/AAR/2018-19/14 passed by Authority for Advance Ruling of State of Rajasthan (Annexure-3); 7. Grant such further relief/relief(s), which in the facts and circumstances of this case, may do complete justice to the petitioner; 8. Allow the Writ Petition with costs; 9. Any other order/direction, which Hon ble court deems appropriate. 2. It is submitted by lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r than keeping in mind the object of bringing the GST by making the Constitutional (101st) Amendment Act, 2016 to merge all taxes levied on the goods and services to one tax known as the GST. 134. It appears that despite having levied and collected the integrated tax under the IGST Act, 2017, on import of goods on the entire value which includes the Ocean Freight through the impugned notifications, once again the integrated tax is being levied under an erroneous misconception of law that separate tax can be levied on the services components (freight), which is otherwise impermissible under the scheme of the GST legislation made under the CA Act, 2016. 135. All the learned senior counsel are right in their submission that if such an erroneou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -A state that it is subject to the provisions of Article 279-A. The Parliament and the State legislatures possess simultaneous power to legislate on GST. Article 246-A does not envisage a repugnancy provision to resolve the inconsistencies between the Central and the State laws on GST. The recommendations of the GST Council are the product of a collaborative dialogue involving the Union and States. They are recommendatory in nature. To regard them as binding edicts would disrupt fiscal federalism, where both the Union and the States are conferred equal power to legislate on GST. It is not imperative that one of the federal units must always possess a higher share in the power for the federal units to make decisions. Indian federalism is a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of the transaction is in violation of the principle of composite supply enshrined under Section 2(30) read with Section 8 of the CGST Act. Since the Indian importer is liable to pay IGST on the composite supply , comprising of supply of goods and supply of services of transportation, insurance, etc. in a CIF contract, a separate levy on the Indian importer for the supply of services by the shipping line would be in violation of Section 8 of the CGST Act. 5. In view of the submissions made, the writ petition filed by the petitioner is disposed of in the light of the judgment in the case Mohit Minerals (supra). 6. The petitioner would be entitled to refund of the IGST paid by it. Needful be done by the respondents within a period of six w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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